PROFINUS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PROFINUS
Largest movements
- Receivables within one year +€22,782
up €22,782 (+357%), from €6,381 to €29,163
of which Other amounts receivable: +€24,451
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€79,574
up €79,574 (+343%), from €23,184 to €102,758
- Gross operating margin +€5,067
up €5,067 (+23.4%), from -€21,614 to -€16,547
- Taxes +€4,119
up €4,119 (+1,974%), from €209 to €4,328
- Financial charges +€2,742
up €2,742 (+16.7%), from €16,406 to €19,148
- Depreciation -€236
down €236 (-1.2%), from €19,346 to €19,110
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,180,650 | €2,193,483 | +€12,833 | +0.6% |
| Fixed assets | 21/28 | €565,210 | €546,100 | -€19,110 | -3.4% |
| Tangible fixed assets | 22/27 | €565,210 | €546,100 | -€19,110 | -3.4% |
| Land and buildings | 22 | €559,609 | €542,690 | -€16,919 | -3.0% |
| Plant, machinery and equipment | 23 | €2,881 | €2,508 | -€373 | -12.9% |
| Furniture and vehicles | 24 | €2,720 | €902 | -€1,818 | -66.8% |
| Current assets | 29/58 | €1,615,440 | €1,647,383 | +€31,943 | +2.0% |
| Amounts receivable within one year | 40/41 | €6,381 | €29,163 | +€22,782 | +357% |
| Trade receivables | 40 | €1,669 | €0 | -€1,669 | -100% |
| Other amounts receivable | 41 | €4,713 | €29,163 | +€24,451 | +519% |
| Current investments | 50/53 | €1,590,372 | €1,584,233 | -€6,139 | -0.4% |
| Cash at bank and in hand | 54/58 | €17,318 | €33,030 | +€15,712 | +90.7% |
| Deferred charges and accrued income | 490/1 | €1,369 | €956 | -€412 | -30.1% |
| Total equity and liabilities | 10/49 | €2,180,650 | €2,193,483 | +€12,833 | +0.6% |
| Equity | 10/15 | €1,687,490 | €1,708,615 | +€21,125 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,668,890 | €1,690,015 | +€21,125 | +1.3% |
| Distributable reserves | 133 | €1,668,890 | €1,690,015 | +€21,125 | +1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €493,160 | €484,869 | -€8,292 | -1.7% |
| Amounts payable after more than one year | 17 | €458,552 | €445,798 | -€12,754 | -2.8% |
| Financial debts | 170/4 | €458,552 | €445,798 | -€12,754 | -2.8% |
| Amounts payable within one year | 42/48 | €34,131 | €38,576 | +€4,445 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €12,605 | €12,754 | +€149 | +1.2% |
| Trade debts | 44 | €223 | €170 | -€53 | -23.6% |
| Suppliers | 440/4 | €223 | €170 | -€53 | -23.6% |
| Taxes, remuneration and social security | 45 | - | €4,112 | +€4,112 | |
| Taxes | 450/3 | - | €4,112 | +€4,112 | |
| Other amounts payable | 47/48 | €21,303 | €21,539 | +€236 | +1.1% |
| Accrued charges and deferred income | 492/3 | €478 | €495 | +€18 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,346 | €19,110 | -€236 | -1.2% |
| Other operating charges | 640/8 | €2,512 | €2,501 | -€11 | -0.4% |
| Gross operating margin | 9900 | -€21,614 | -€16,547 | +€5,067 | +23.4% |
| Operating profit (loss) | 9901 | -€43,473 | -€38,158 | +€5,315 | +12.2% |
| Financial income | 75/76B | €23,184 | €102,758 | +€79,574 | +343% |
| Recurring financial income | 75 | €23,184 | €102,758 | +€79,574 | +343% |
| Financial charges | 65/66B | €16,406 | €19,148 | +€2,742 | +16.7% |
| Recurring financial charges | 65 | €16,406 | €19,148 | +€2,742 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€36,694 | €45,453 | +€82,146 | |
| Income taxes | 67/77 | €209 | €4,328 | +€4,119 | +1,974% |
| Profit (loss) for the period | 9904 | -€36,903 | €41,125 | +€78,027 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,903 | €41,125 | +€78,027 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.